2025年泰國(guó)投資指南03泰國(guó)投資機(jī)會(huì)03泰國(guó)投資主要法規(guī)04土地和人工05稅務(wù)概覽06投資激勵(lì)政策07泰國(guó)私營(yíng)公司財(cái)務(wù)報(bào)表08泰國(guó)外匯管理08附件一：泰國(guó)設(shè)廠/公司的常規(guī)考量09附件二：安永在泰國(guó)豐富而廣泛的服務(wù)及中國(guó)業(yè)務(wù)服安永在泰國(guó)豐富而廣泛的服務(wù)12中國(guó)業(yè)務(wù)部-服務(wù)團(tuán)隊(duì)13附件三：泰國(guó)稅務(wù)速查手冊(cè)企業(yè)類型18稅收19投資激勵(lì)措施24長(zhǎng)期居留簽證25稅收協(xié)定26MLI存托26BEPS2.0支柱二26轉(zhuǎn)移定價(jià)27免稅重組28稅收征管30 泰國(guó)投資機(jī)會(huì)#1中國(guó)在2023#1中國(guó)在2023及2024年第一大外資來(lái)源地1#22023年泰國(guó)排名第#22023年泰國(guó)排名第2位2#1第一大貿(mào)易伙伴1#22023年泰國(guó)GDP超5,000億美元,成為東盟第2大經(jīng)濟(jì)體1泰國(guó)4.0計(jì)劃2016年，泰國(guó)提出擬在未來(lái)20年將經(jīng)濟(jì)發(fā)展提升到一個(gè)基于高附加值的發(fā)展階段，被稱為“泰國(guó)4.0”計(jì)劃，計(jì)劃的目標(biāo)是將:泰國(guó)泰國(guó)4.0計(jì)劃的十二大目標(biāo)產(chǎn)業(yè)此外，泰國(guó)政府同時(shí)在推進(jìn)建設(shè)“南部經(jīng)濟(jì)走廊”和打造10大邊境經(jīng)濟(jì)特區(qū)，以加強(qiáng)包。）；3|InvestinginThailand泰國(guó)投資指南 泰國(guó)投資主要法規(guī)4|InvestinginThailand泰國(guó)投資指南《外商營(yíng)商法》限制外商（包括在泰國(guó)注冊(cè)成立，但外資持有多數(shù)股權(quán)的外國(guó)公司）在泰國(guó)開(kāi)展特定業(yè)務(wù)活動(dòng)，如貿(mào)易和取得商務(wù)部頒發(fā)的營(yíng)業(yè)執(zhí)照或根據(jù)泰國(guó)與美國(guó)簽訂的友好條約取得商務(wù)部頒發(fā)的經(jīng)營(yíng)許可證開(kāi)展受限業(yè)務(wù)不受《外商營(yíng)商法》限制根據(jù)《外商營(yíng)商法》，代持股權(quán)結(jié)構(gòu)不符合法律規(guī)定外商在泰國(guó)營(yíng)商的最低資本要求為每項(xiàng)《外商營(yíng)商法》限制的業(yè)務(wù)活動(dòng)300萬(wàn)泰銖，每項(xiàng)非受限業(yè)務(wù)活動(dòng)200萬(wàn)泰銖?fù)馍淘谔﹪?guó)營(yíng)商的實(shí)體類型通常分為兩種，即有限公司和分支機(jī)構(gòu)如果因某個(gè)項(xiàng)目而開(kāi)展業(yè)務(wù)，且不打算在項(xiàng)目結(jié)束后繼續(xù)開(kāi)展該設(shè)立分支機(jī)構(gòu)而非有限公司，因?yàn)轫?xiàng)目結(jié)束后可在商有限公司形式更適合在泰國(guó)開(kāi)展長(zhǎng)期業(yè)務(wù)的根據(jù)泰國(guó)公司法規(guī)定注冊(cè)成立的公司根據(jù)外國(guó)法律注冊(cè)成立的公司《外商營(yíng)商法》開(kāi)展的業(yè)務(wù)受到泰國(guó)《外商營(yíng)商法》注冊(cè)成立/設(shè)立注冊(cè)成立有限公司需3-4周，但對(duì)于取得外商營(yíng)業(yè)執(zhí)照，通常需要額外3-5個(gè)月時(shí)間，具體取決于向商務(wù)部提通常需要取得外商營(yíng)業(yè)執(zhí)照，需3-5個(gè)5|InvestinginThailand泰國(guó)投資指南 土地和人工土地土地/廠房外國(guó)投資者租賃廠房不受限制。泰國(guó)法律為外國(guó)投資者提供了與本國(guó)人同等的不人口人口/勞動(dòng)力成本Q3/202415.2K總?cè)丝跀?shù)66.1m14.7K2023年工業(yè)制造業(yè)-主要0-3年20,00050,00040,00080,00050,000170,000銷售工程師20,00050,00030,00080,00070,000150,000質(zhì)量保證/質(zhì)量控制25,00050,00030,00065,00045,00080,00030,00045,00035,00080,00090,000250,000行政文員25,00040,00025,00070,00050,00080,000泰國(guó)平均工資（泰銖/月）Trading勞動(dòng)人口40.1m年齡中位數(shù)41失業(yè)率Q32022Q32023Q320243-7年7年以上THB/Month15.4K14.8K 稅務(wù)概覽6|InvestinginThailand泰國(guó)投資指南年中納稅申報(bào)：半年結(jié)束后2個(gè)月內(nèi)年度納稅申報(bào)：財(cái)年結(jié)束后150天內(nèi)與增值稅業(yè)務(wù)直接相關(guān)的增值稅進(jìn)項(xiàng)稅可與銷此外，泰國(guó)還與20個(gè)不同的國(guó)家或地區(qū)簽署了16個(gè)與自由貿(mào)易相關(guān)的協(xié)定，分別是：東盟物品貿(mào)易協(xié)定泰國(guó)-澳大利亞自由貿(mào)易協(xié)定(針對(duì)支付給當(dāng)?shù)毓?yīng)商的特定款項(xiàng))7|InvestinginThailand泰國(guó)投資指南投資激勵(lì)政策泰國(guó)投資促進(jìn)委員會(huì)是直屬于泰國(guó)國(guó)務(wù)院的招政策并為投資者提供協(xié)助服務(wù)。泰國(guó)投資促進(jìn)委員會(huì)于2022年發(fā)布《五年投資促進(jìn)戰(zhàn)略（2023-2027）》，推動(dòng)泰國(guó)經(jīng)濟(jì)向更具創(chuàng)新性、競(jìng)爭(zhēng)性和包容性發(fā)展。依據(jù)泰國(guó)投資委員會(huì)頒布的《泰國(guó)投資促進(jìn)項(xiàng)目申請(qǐng)指南2025》，對(duì)生物循環(huán)綠色產(chǎn)業(yè)、先進(jìn)制造業(yè)、基礎(chǔ)產(chǎn)業(yè)與配套產(chǎn)業(yè)和數(shù)行業(yè)類別A1+行業(yè)類別A1+A1A2A3A4B免征機(jī)械進(jìn)口稅免征研發(fā)用物料進(jìn)口稅免征機(jī)械進(jìn)口稅免征研發(fā)用物料進(jìn)口稅免征生產(chǎn)出口產(chǎn)品的物料進(jìn)口稅非稅收優(yōu)惠免征企業(yè)所得稅10-13年無(wú)上限無(wú)上限8年5年3年生物循環(huán)綠色產(chǎn)業(yè)生物循環(huán)綠色產(chǎn)業(yè)農(nóng)業(yè)、食品和生物技術(shù)基礎(chǔ)產(chǎn)業(yè)與基礎(chǔ)產(chǎn)業(yè)與配套產(chǎn)業(yè)金屬和材料化工和石化公用事業(yè)先進(jìn)制造產(chǎn)業(yè)先進(jìn)制造產(chǎn)業(yè)機(jī)械與汽車產(chǎn)業(yè)數(shù)字創(chuàng)意產(chǎn)業(yè)及高附數(shù)字創(chuàng)意產(chǎn)業(yè)及高附加值服務(wù)業(yè)數(shù)字產(chǎn)業(yè)創(chuàng)意產(chǎn)業(yè)高附加值服務(wù)業(yè)__*非稅收優(yōu)惠：包括允許投資者擁有土地所有權(quán)；允才；辦理工作簽證及工作許可；允許外籍入境考察投稅收種類優(yōu)惠描述惠免繳企業(yè)所得稅，最長(zhǎng)達(dá)13年，具體取決于業(yè)務(wù)活動(dòng)、項(xiàng)目?jī)?yōu)勢(shì)及地點(diǎn)投資泰國(guó)南部邊境省份或邊境省份示范城市的工業(yè)*高科技和高影響力投資項(xiàng)目可享受最多15年的企業(yè)所得稅豁免機(jī)械設(shè)備免繳進(jìn)口關(guān)稅,注:受激勵(lì)行業(yè)中A類及B類業(yè)務(wù)活動(dòng)的具體劃分，需要根據(jù)BOI規(guī)定操作指引來(lái)請(qǐng)參考《泰國(guó)投資促進(jìn)項(xiàng)目申請(qǐng)指南》，如需要可聯(lián)系安永泰國(guó)中文服務(wù)團(tuán)隊(duì)獲取，具體 泰國(guó)私營(yíng)公司財(cái)務(wù)報(bào)表8|InvestinginThailand泰國(guó)投資指南根據(jù)2000年(佛歷2543年)頒布的泰國(guó)會(huì)計(jì)法規(guī)定，目前有兩套財(cái)務(wù)報(bào)告準(zhǔn)則；如按權(quán)責(zé)發(fā)生制記錄收入和支出，以及無(wú)需對(duì)資產(chǎn)/負(fù)債進(jìn)行公允價(jià)值計(jì)量年度財(cái)務(wù)報(bào)表須使用泰文，但英文翻譯較為常見(jiàn)，并且大多數(shù)專業(yè)會(huì)計(jì)師事務(wù)所都能提企業(yè)合并(商譽(yù)及購(gòu)買價(jià)格分?jǐn)?ooooLJ 泰國(guó)外匯管理泰國(guó)央行在外匯管理上采取相對(duì)比較寬松的政策。截至目前，大部分外幣交易可以不受限制地進(jìn)行，少數(shù)的外幣交外國(guó)投資者對(duì)外支付費(fèi)用，或者匯回其因泰國(guó)投資潤(rùn)通常不會(huì)受到特別的限制。不過(guò)為了完成這一過(guò)程須向泰國(guó)銀行或授權(quán)金融機(jī)構(gòu)提供充分的文件。這些只有在根據(jù)泰國(guó)法律結(jié)清所需稅款后，才允許匯回股9|InvestinginThailand泰國(guó)投資指南 泰國(guó)設(shè)廠/公司的常規(guī)考量10|InvestinginThailand泰國(guó)投資指南泰國(guó)公司設(shè)立（1-2周）銀行賬戶開(kāi)立（1-2周）記（2-4周）書(shū)員務(wù)更多安永泰國(guó)團(tuán)隊(duì)能夠提供的服務(wù)，請(qǐng)參考下頁(yè)附件二《安永在泰國(guó)豐富而廣泛的服務(wù)及中國(guó)業(yè)務(wù)服務(wù)團(tuán)隊(duì)》11|InvestinginThailand泰國(guó)投資指南12|InvestinginThailand泰國(guó)投資指南安永在泰國(guó)豐富而廣泛的服務(wù)戰(zhàn)略和交易服務(wù)(SaT）戰(zhàn)略和交易服務(wù)(SaT）并購(gòu)咨詢和盡職調(diào)查企業(yè)重組估值與業(yè)務(wù)建模審計(jì)服務(wù)外部審計(jì)服務(wù)財(cái)務(wù)和會(huì)計(jì)咨詢服務(wù)公認(rèn)會(huì)計(jì)原則（GAAP）轉(zhuǎn)換交易會(huì)計(jì)咨詢財(cái)務(wù)報(bào)告協(xié)助氣候變化與可持續(xù)發(fā)展服務(wù)ESG與可持續(xù)戰(zhàn)略法證及誠(chéng)信合規(guī)服務(wù)稅務(wù)咨詢和稅務(wù)合規(guī)服務(wù)稅務(wù)咨詢定期的稅務(wù)更新快訊稅收優(yōu)惠和稅收減免稅務(wù)盡職調(diào)查稅收效率和稅收籌劃對(duì)稅務(wù)評(píng)估意見(jiàn)有異議而向提起反對(duì)意見(jiàn)企業(yè)重組轉(zhuǎn)讓定價(jià)海關(guān)(關(guān)稅、增值稅及消費(fèi)稅等）與國(guó)際貿(mào)易納稅申報(bào)及退稅申請(qǐng)外國(guó)人稅和移民服務(wù)工資薪金的個(gè)稅預(yù)扣預(yù)繳法律服務(wù)公司注冊(cè)BOI申請(qǐng)，外商投資執(zhí)照及各種證照申請(qǐng)法律咨詢與法律盡職調(diào)查咨詢服務(wù)內(nèi)部審計(jì)風(fēng)險(xiǎn)管理IT風(fēng)險(xiǎn)咨詢服務(wù)(IT審計(jì)）商務(wù)咨詢績(jī)效改進(jìn)智能工廠供應(yīng)鏈優(yōu)化運(yùn)營(yíng)模式重構(gòu)項(xiàng)目管理企業(yè)并購(gòu)后整合（PostMergerIntegration）組織設(shè)計(jì)供應(yīng)商選擇IT戰(zhàn)略規(guī)劃及實(shí)施各種IT解決方案(ERP,RPA,CRM等)13|InvestinginThailand泰國(guó)投資指南 中國(guó)業(yè)務(wù)部-服務(wù)團(tuán)隊(duì)財(cái)稅、法務(wù)及國(guó)際貿(mào)易安永泰國(guó)1E:su.san.leong@th.合伙人-間接稅收遵從安永泰國(guó)1E:william.chea@在泰國(guó)的國(guó)際稅收籌劃、運(yùn)營(yíng)模式有效性、轉(zhuǎn)讓定價(jià)、集團(tuán)重組、增值稅和預(yù)扣稅領(lǐng)域擁有二十年以上的稅務(wù)咨詢經(jīng)驗(yàn)。澳大利亞塔斯馬尼亞大學(xué)商業(yè)學(xué)士學(xué)位（會(huì)計(jì)和金融專業(yè)）、經(jīng)濟(jì)學(xué)學(xué)士學(xué)位（一等榮譽(yù)）和經(jīng)濟(jì)學(xué)碩士學(xué)位流利的英語(yǔ)和普通話，泰語(yǔ)口語(yǔ)流暢Over20yearsofprofessionalexperienceintaxconsulting,specializingininternationaltaxplanning,operatingmodeleffectiveness,transferpricing,grouprestructuring,value-addedtaxandwithholdingtaxinThailand.BachelorofCommerce(majorinAccountingandFinance),BachelorofEconomics(withHonors),MasterofEconomicsfromtheUniversityofTasmania,Australia.FluentinEnglishandMandarin,andconversational在全球貿(mào)易、海關(guān)、消費(fèi)稅和間接稅領(lǐng)域擁有二十八年以上的專業(yè)經(jīng)驗(yàn)，其中八年在中國(guó)內(nèi)地和香港工作具有為機(jī)動(dòng)車輛、制造業(yè)、貿(mào)易、生命科學(xué)和技術(shù)領(lǐng)域的客戶提供咨詢服務(wù)的豐富經(jīng)驗(yàn)澳大利亞注冊(cè)會(huì)計(jì)師泰國(guó)美國(guó)商會(huì)海關(guān)與消費(fèi)稅委員會(huì)的共同主席西澳大利亞大學(xué)商業(yè)學(xué)士學(xué)位（會(huì)計(jì)和金融專業(yè)）流利的英語(yǔ)和普通話，基礎(chǔ)泰語(yǔ)口語(yǔ)流暢Over28yearsofprofessionalexperienceinglobaltrade,customs,exciseandindirecttax,including8yearsinExtensiveexperienceadvisingclientsintheautomotive,manufacturing,trading,lifesciencesandtechnologysectors.BachelorofCommerce(majorinAccountingandFinance)fromtheUniversityofWesternAustralia.FluentinEnglishandMandarin,andconversa安永泰國(guó)1E:forrest.liu@經(jīng)理-間接稅收遵從安永泰國(guó)1E:suthina.chua@于2024年7月由安永上海調(diào)任至安永泰國(guó)辦公室，協(xié)助安永泰國(guó)團(tuán)隊(duì)向投資泰國(guó)的中國(guó)客戶提供服主要協(xié)助中國(guó)客戶在泰國(guó)從零開(kāi)始建立業(yè)務(wù)。在安永泰國(guó)本地團(tuán)隊(duì)支持下，向客戶提供包括選址、公司設(shè)立以及法律、稅務(wù)、會(huì)計(jì)和咨詢等一系列ForrestjoinedEYThailand’staxpracticeinJuly2024,servingontheChineseBusinessServiceteam.HeprimarilyassistsChineseclientsinestablishingtheirbusinessesinThailandfromthegroundup,offeringarangeofservicesincludingsiteselection,companysetup,andvariouslegal,tax,accounting,andadvisoryservices,withsupportfromtheEYThailandlocalteam.在海關(guān)、全球貿(mào)易和消費(fèi)稅領(lǐng)域擁有超過(guò)6年的專業(yè)經(jīng)驗(yàn)。為汽車、食品飲料、科技產(chǎn)品、航空、油氣及家電行業(yè)的客戶提供咨詢服務(wù)易三倉(cāng)大學(xué)工商管理學(xué)士英國(guó)克蘭菲爾德大學(xué)物流與供應(yīng)鏈管理碩士Over6yearsofprofessionalexperienceincustoms,globaltradeandexcisetax.Extensiveexperienceadvisingclientsintheautomotive,foodandbeverage,technology,airline,oilandgas,andelectricalappliancesectors.BachelorofBusinessAdministrationfromAssumptionUniversityandMasterofLogisticsandSupplyChainManagementfromCranfieldUniversity,UK.1.EYCorporateServicesL14|InvestinginThailand泰國(guó)投資指南 中國(guó)業(yè)務(wù)部-服務(wù)團(tuán)隊(duì)財(cái)稅、法務(wù)及國(guó)際貿(mào)易安永泰國(guó)1E:puttaporn.vanitsumpan@安永泰國(guó)1E:wai-ph’ng.ng@擁有逾20年安永泰國(guó)團(tuán)隊(duì)工作經(jīng)驗(yàn)，Wai專注于為跨國(guó)企業(yè)提供移民及稅務(wù)咨詢服務(wù)，管理外派人員赴泰全球流動(dòng)計(jì)劃。擅長(zhǎng)提供外派前后稅務(wù)規(guī)劃、簽證/工作許可申請(qǐng)與延期服務(wù)，并解決復(fù)雜移民問(wèn)題。善于與政府部門溝通協(xié)作，優(yōu)化外籍員工數(shù)量龐大客戶移民英國(guó)布里斯托爾西英格蘭大學(xué)法學(xué)碩士Withover20yearsatEimmigrationandtaxconsultingformultinationalcorporations,managingglobalmobilityprogramsforexpatriatesrelocatingtoThailand.Hisexpertiseincludespre-/post-assignmenttaxadvisory,visa/workpermitapplicationsandextensions,aswellasresolvingcompleximmigrationissues.Heisskilledinliaisingwithauthoritiesto安永泰國(guó)1在國(guó)際稅務(wù)籌劃領(lǐng)域擁有超過(guò)七年的專業(yè)稅務(wù)咨詢經(jīng)驗(yàn)，為各行各業(yè)的跨國(guó)客戶提供服務(wù)，專注于進(jìn)出口交易以及激勵(lì)特權(quán)相關(guān)的稅務(wù)事宜擁有協(xié)助泰國(guó)和國(guó)際客戶實(shí)施工程的豐富經(jīng)驗(yàn)，包括但不限于實(shí)體成立、稅務(wù)登記、許可和稅收激勵(lì)申請(qǐng)。擁有向投資委員會(huì)和稅務(wù)局申請(qǐng)稅收激勵(lì)的豐富經(jīng)驗(yàn)，以及向商務(wù)部申請(qǐng)外商營(yíng)業(yè)執(zhí)照經(jīng)驗(yàn)。法政大學(xué)法學(xué)學(xué)士學(xué)位Over7yearsofprofessionalexperienceintaxadvisory,specializingininternationaltaxplanningandservingmultinationalclientsacrossawiderangeofindustries,withafocusoninboundandoutboundtransactionsandtaxmattersrelatedtoincentiveprivileges.SpecializedinhandlingincentiveapplicationswiththeBoardofInvestmentandtheRevenueDepartment,aswellasforeignbusinesslicenseapplicationswiththeMinistryofCommerce.BachelorofLaws,ThammasatUniversity.深耕企業(yè)落地全流程服務(wù)，涵蓋工商登記辦理、投資優(yōu)惠申請(qǐng)，具備豐富實(shí)操經(jīng)驗(yàn)法政大學(xué)法學(xué)學(xué)士學(xué)位精通中文及英文，泰語(yǔ)流利Specializedinend-to-endenterpriseestablishment,includingbusinessregistrationandBOIinvestmentincentiveapplications.BachelorofLaws,ThammasatUniversity.FluentinThai,proficientinMandarinandEnglish.1.EYCorporateServices15|InvestinginThailand泰國(guó)投資指南 中國(guó)業(yè)務(wù)部-服務(wù)團(tuán)隊(duì)審計(jì)合伙人-審計(jì)安永泰國(guó)2E:sumana.punpongsanon@th.e合伙人-審計(jì)安永泰國(guó)2E:krongkaew.limkittikul@在房地產(chǎn)、制造業(yè)、證券行業(yè)和機(jī)場(chǎng)板塊擁有超過(guò)30年的專業(yè)經(jīng)驗(yàn)東盟及泰國(guó)注冊(cè)會(huì)計(jì)師獲泰國(guó)證券交易委員會(huì)認(rèn)可的審計(jì)師朱拉隆功大學(xué)會(huì)計(jì)學(xué)學(xué)士，二等榮譽(yù)學(xué)位朱拉隆功大學(xué)，會(huì)計(jì)學(xué)碩士學(xué)位Over30yearsofprofessionalexperienceintherealestate,manufacturing,securitiesandaviationsectors.CertifiedPublicAccountant,ASEANandThailand.ApprovedauditorbytheSecuritiesandExchangeBachelorofAccountingwithsecond-classhonors,ChulalongkornUniversity.MasterofAccounting,ChulalongkornUniversity.有超過(guò)30年的專業(yè)經(jīng)驗(yàn)Over30yearsofprofessionalexperienceintheagriculture,food,manufacturing,service,hotelandrealestateindustries.Experiencedinmergersandacquisitions,ainitiatingpublicofferingsforlistingsontheStockCertifiedPublicAccountant,ThailandApprovedauditorbytheSecuritiesandExchangeBachelorofAccounting,ThammasatUniversityMasterofBusinessAdministration,AssumptionUniversity.合伙人-氣候變化與可持續(xù)發(fā)展服務(wù)，法證及安永泰國(guó)1E:wiliaporn.Ittiwiroon@合伙人-財(cái)務(wù)會(huì)計(jì)咨詢安永泰國(guó)2E:pinpaka.akaranuphong@th.ey.擔(dān)任泰國(guó)氣候變化與可持續(xù)發(fā)展服務(wù)以及法證與誠(chéng)信合規(guī)服務(wù)領(lǐng)域的首席合伙人擁有超過(guò)30年的專業(yè)經(jīng)驗(yàn)，服務(wù)涵蓋政府機(jī)構(gòu)、上市公司以及多個(gè)行業(yè)的創(chuàng)業(yè)型企業(yè)東盟及泰國(guó)注冊(cè)會(huì)計(jì)師獲泰國(guó)證券交易委員會(huì)認(rèn)可的財(cái)務(wù)顧問(wèn)朱拉隆功大學(xué)會(huì)計(jì)學(xué)學(xué)士，一等榮譽(yù)學(xué)位國(guó)立法政大學(xué)會(huì)計(jì)學(xué)碩士LeadingpartnerofClimateChangeandSustainabilityServicesandForensic&IntegrityServicesinThailand.Over30yearsofprofessionalexperienceservingawiderangeofclients,includinggovernmententities,publiclylistedcompanies,andentrepreneurialbusinessesacrossmanyinCertifiedPublicAccountant,ASEANandThailand.ApprovedfinancialadvisorbytheSecuritiesandBachelorofAccountingwithfirst-classhonors,ChulalongkornUniversity.MasterofAccounting,ThammasatUniversity.1.EYCorporateServices2.EYOfficeLimited自2008年財(cái)務(wù)會(huì)計(jì)咨詢服務(wù)啟動(dòng)以來(lái)一直從事相關(guān)工作專業(yè)技能包括根據(jù)泰國(guó)公認(rèn)會(huì)計(jì)原則（ThaiGAAP）和國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）處理企業(yè)合并、收購(gòu)、集團(tuán)重組等會(huì)計(jì)事務(wù)，以及數(shù)字資產(chǎn)交易的會(huì)計(jì)和審計(jì)事務(wù)朱拉隆功大學(xué)會(huì)計(jì)學(xué)學(xué)士學(xué)位國(guó)立法政大學(xué)專業(yè)會(huì)計(jì)學(xué)碩士學(xué)位持有泰國(guó)注冊(cè)會(huì)計(jì)師資格安永泰國(guó)2數(shù)字資產(chǎn)業(yè)務(wù)領(lǐng)域的領(lǐng)導(dǎo)者WorkingwithFinancialAccountingAdvisoryServicessinceitsinceptionin2008.Specializinginaccountingmattersrelatedtomergersandacquisitions,andgrouprestructuringsunderbothauditingofdigitalassettransactions.CertifiedPublicAccountant(Thailand).EYThailandDigitalAssetBachelorofAccounting,ChulalongkornUniversity.MasterofProfessionalAccounting,ThammasatUniversity.16|InvestinginThailand泰國(guó)投資指南 中國(guó)業(yè)務(wù)部-服務(wù)團(tuán)隊(duì)咨詢安永泰國(guó)1E:roungkarn.sriprasertsuk@安永泰國(guó)1E:thomas.leung@Roungkarn是安永商業(yè)咨詢業(yè)務(wù)的合伙人，擁有超過(guò)25年的金融服務(wù)經(jīng)驗(yàn)，專注于戰(zhàn)略規(guī)劃、組織重新設(shè)計(jì)、業(yè)務(wù)流程優(yōu)化、客戶關(guān)系管理、系統(tǒng)實(shí)施和變革管理英國(guó)伯明翰大學(xué)工商管理碩士Practice,withover25yearsofexperienceinfinancialservices,specializinginstrategicplanning,organizationalredesign,businessprocessimprovement,customerrelationshipmanagement,systemimplementationandchangemanagement.安永泰國(guó)1Thomas擁有超過(guò)15年的專業(yè)經(jīng)驗(yàn)，曾擔(dān)任多個(gè)咨詢、財(cái)務(wù)顧問(wèn)及分析職位，服務(wù)于跨國(guó)企業(yè)及本地大型企業(yè)，協(xié)助客戶制定市場(chǎng)進(jìn)入策略、開(kāi)展市場(chǎng)研究、制定商業(yè)戰(zhàn)略，并在多個(gè)行業(yè)（包括汽車行業(yè)）為并購(gòu)交易的買方和賣方提供交易架構(gòu)設(shè)計(jì)。美國(guó)哈佛商學(xué)院工商管理碩士、美國(guó)斯坦福大學(xué)工程碩士、美國(guó)康奈爾大學(xué)工程學(xué)士Thomashasmorethan15yearsofexperienceinconsulting,financialadvisoryandanalysisroles,servingbothmultinationalandlargelocalcompanies.Hehasassistedclientsindevelopingmarketentrystrategies,conductingmarketresearch,formulatingbusinessstrategies,andstructuringM&Atransactionsonboththebuy-andsell-sidesacrossvarioussectors,includingtheautomotivesector.BachelorofScienceinEngineering,CornellUniversity,MasterofBusinessAdministration,HarvardBusinessMasterofScienceinEngineering,StanfordUniversity,在流程優(yōu)化、IT實(shí)施、汽車行業(yè)經(jīng)銷商網(wǎng)絡(luò)開(kāi)發(fā)和客戶體驗(yàn)領(lǐng)域擁有20多年的專業(yè)經(jīng)驗(yàn)在汽車零售領(lǐng)域擁有豐富的經(jīng)驗(yàn)，如經(jīng)銷商基準(zhǔn)分析、客戶分析、經(jīng)銷商銷售和售后流程優(yōu)化，以及為新客戶培養(yǎng)經(jīng)銷商員工。泰國(guó)農(nóng)業(yè)大學(xué)計(jì)算機(jī)工程學(xué)士學(xué)位?，斚Ｂ〈髮W(xué)管理學(xué)院人力資本和組織管理碩士學(xué)位。Over20yearsofprofessionalexperienceinprocessimprovement,ITimplementation,andtheautomotiveindustry,withafocusondealernetworkdevelopmentandcustomerexperience.BachelorofComputerEngineering,KasetsartUniversityOrganizationManagement,CollegeofManagement,MahidolUniversity.1.EYCorporateServices17|InvestinginThailand泰國(guó)投資指南企業(yè)類型Therearetwotypesoflimited企業(yè)類型TherearetwotypesoflimitedliabilitycompaniesinThailand:privatecompaniesandpubliccompanies,whichdifferinhowtheyraisecapital.Aprivatecompanyrequiresatleasttwoshareholders,withtheirliabilitylimitedtotheamountunpaidontheirshares.泰國(guó)一共有兩種合伙企業(yè)，分別為：承擔(dān)無(wú)限責(zé)TherearetwotypesofpartnershipsinThailand:ordinarypartnershipswithunlimitedliabilityandlimitedpartnerships.Partnershipsaretypicallyusedbylocalfamily-ownedbusinessesandarenotcommonamongforeigninvestors.AJVisanagreementbetweentwoormoreentitiestocarryoutaspecificprojectforalimitedperiod.JVsarenotrecognizedaslegalentitiesunderThaicorporatelawbutmayberegardedastaxentitiesfortaxdeclarationpurposes.18|InvestinginThailand泰國(guó)投資指南CapitalcityCurrencyStandardcorporateincometaxrateValueaddedtax(VAT)rateongoodssold,servicesrenderedandimportsDividendwithholdingtax(WHT)rate3-13年3-13yearsCorporateincometaxexemption(BOItaxincentives)19|InvestinginThailand泰國(guó)投資指南 稅收Taxation居民企業(yè)在全球范圍內(nèi)的收入均為泰國(guó)企業(yè)所得稅的征收對(duì)象。非居民企業(yè)（包括外國(guó)企業(yè)在泰國(guó)當(dāng)?shù)氐姆种C(jī)構(gòu)）僅就其來(lái)自泰國(guó)的收入繳納泰國(guó)企業(yè)所得稅。ResidentcompaniesaresubjecttoThaiCITontheirworldwideincome.Non-residentcompanies,includingbranchesofforeigncorporations,aresubjecttoThaiCITontheirThai-sourcedincome.資本收益被視為一般收入，并按照通常的企業(yè)所得稅稅率繳稅。CapitalgainsaretreatedasordinaryincomeandaretaxedattheregularCITrate.一般而言，居民企業(yè)從其他居民企業(yè)處獲得的股息的50%可以免于繳納企業(yè)所得稅。然而，在滿足一定條件下，獲得的股息100%都可以免征企業(yè)所得稅。Ingeneral,halfofthedividendsreceivedbyresidentcompaniesfromotherresidentcompaniesmaybeexcludedfromtaxableincome.However,subjecttotheconditions,anentiredividendcanbeexemptfromCIT.常見(jiàn)不可扣除費(fèi)用包括：Typicalnon-deductibleexpensesinclude:計(jì)提的準(zhǔn)備金(Provisionsorreserves)私人費(fèi)用(Personalandprivateexpense)資本性質(zhì)的支出(CapitalExpenditures)稅法規(guī)定的罰款、罰金及滯納金(Taxpenalties,finesandsurcharges)未取得合理憑證的支出(Expenseswithoutsufficientsupportingdocuments)未依規(guī)定確認(rèn)的壞賬費(fèi)用(Unqualifiedbaddebts)所得稅費(fèi)用，增值稅(除特定情況）(IncometaxandVAT(exceptincertaincases)營(yíng)業(yè)虧損抵免最多可連續(xù)結(jié)轉(zhuǎn)5個(gè)會(huì)計(jì)年度。NOLcanbecarriedforwardforuptofiveconsecutiveaccountingyears納稅人Taxpayers企業(yè)所得稅稅率CITrates納稅人Taxpayers企業(yè)所得稅稅率CITrates公司(Company)分支機(jī)構(gòu)(Branchoffice)中小型企業(yè)(SMEs)資產(chǎn)類別Assets最高折舊率rates建筑物(Buildings)耐久建筑物(Durable)臨時(shí)建筑物(Temporary)5%無(wú)形資產(chǎn)(Intangible)無(wú)特定使用年限(Unlimitedperiodofuse)有特定使用年限(Limitedperiodofuse)10%100%/使用年限租賃資產(chǎn)(Leaseholdrights)無(wú)特定租期(Nospecificleaseperiod)有特定使租期(Specificleaseperiod)10%100%/租賃年限其他資產(chǎn)(Otherassets)機(jī)器設(shè)備等(Furniture,equipment,etc.)計(jì)算機(jī)軟件及硬件(Computerhardwareandsoftware)20%20|InvestinginThailand泰國(guó)投資指南 稅收Taxation付款性質(zhì)在向境內(nèi)服務(wù)提供方支付款項(xiàng)時(shí)，泰國(guó)的支付方有義務(wù)就某些特定的服務(wù)按照規(guī)定的稅率（根據(jù)收入的種類不同而有所不同）扣除預(yù)扣稅，并在付款的次月七日內(nèi)向泰國(guó)稅務(wù)機(jī)關(guān)申報(bào)及繳納預(yù)提所得稅。支付方同時(shí)有義務(wù)向收款方提供代扣代繳憑證（WithholdingTaxCertificate），收款方可用于抵扣未來(lái)自己需要繳納的所得稅。Uponmakingpaymentstoadomesticrecipientforcertainservices,aThaipayerisobligatedtowithholdtaxattheprescribedrate(dependingonthetypeofincome)andremitthewithheldamounttotheThaitaxauthoritybyfilingawithholdingtaxreturnnolaterthanthe7thdayofthemonthfollowingthemonthinwhichthepaymentismade.TheThaipayerisalsoobligatedtoissueaWithholdingTaxCertificatetothepayee,whichthepayeecanusetooffsettheirfutureincometaxliabilities.(Interestpaidtoaresidentcorporation(otherthanbankorafinancialinstitution)andinterestonbondsanddebenturespaidtoabankorfinancialinstitution)交通運(yùn)輸費(fèi)(Transportationfees)廣告費(fèi)(Advertisingfees)專業(yè)服務(wù)費(fèi)(Professionalservice)勞務(wù)費(fèi)用(Hireofwork)特許權(quán)使用費(fèi)(Royalties)distributor)競(jìng)賽或中獎(jiǎng)獎(jiǎng)金(Awards)跨境預(yù)提所得稅跨境預(yù)提所得稅OverseasWithholdin付款性質(zhì)付款性質(zhì)Uponmakingpaymentstoanoverseasrecipient,aThaipayerisobligatedtodeductwithholdingtaxattheprescribedrate(dependingonthetypeofincome)andremitthewithheldamounttotheThaitaxauthoritybyfilingawithholdingtaxreturnnolaterthanthe7thdayofthemonthfollowingthemonthinwhichthepaymentismade.（（Interest)(Capitalgains)15%(Profitremittancetax)10%根據(jù)可適用的稅收條約，上述稅率可以被降低或免除。Theratesmaybereducedorexemptunderanapplicabtaxtreaty.21|InvestinginThailand泰國(guó)投資指南 稅收Taxation增值稅適用于在泰國(guó)消費(fèi)的商品或服務(wù)，以及進(jìn)口到泰國(guó)的商品或服務(wù)。法定增值稅稅率為10%，但目前降至7%。商品和服務(wù)的出口可享受0%的增值稅稅率。VATisimposedonthesupplyofgoodsorservicesconsumedinThailandandontheimportationofgoodsorservicesintoThailand.ThestatutoryVATrateis10%,butitiscurrentlyreducedto7%.Anexportofgoodsandservicesiseligiblefor0%VAT.消費(fèi)稅對(duì)規(guī)定的某些非必需品和服務(wù)征收。商品的消費(fèi)稅適用于進(jìn)口商和本地制造商。目前，規(guī)定的商品和服務(wù)如下：Excisetaxisleviedoncertainprescribednon-essentialgoodsandservices.Inthecaseofgoods,theexcisetaxappliestobothimportersandlocalmanufacturers.Currently,theprescribedgoodsandservicessubjecttoexcisetaxareasfollows:商品Goods飲料(Beverages)電器（例如含鉛水晶吊燈）(Electricalappliances(e.g.,chandelierswithleadcrystal))電池(Batteries)玻璃和玻璃制品(Glassandglassware)汽車(Automobiles)摩托車(Motorcycles)船只(Boats)香水和化妝品(Perfumeryandcosmetics)地毯和其他地板覆蓋紡織品(Carpetsandothertextilefloorcoverings)大理石和花崗巖制品(Marbleandgraniteproducts)消耗臭氧層物質(zhì)(Ozonedepletingsubstances)酒類(Liquor)煙草(Tobacco)撲克牌(Playingcard)服務(wù)Services娛樂(lè)或休閑業(yè)務(wù)(Entertainmentorrecreationbusinesses)賭博業(yè)務(wù)(Gamblingbusinesses)環(huán)境影響業(yè)務(wù)（例如高爾夫球場(chǎng)）(Businesseswithenvironmentalimpact(e.g.,golfcourses))需國(guó)家許可或特許經(jīng)營(yíng)的業(yè)務(wù)(BusinessunderpermissionorconcessionoftheState)22|InvestinginThailand泰國(guó)投資指南 稅收Taxation泰國(guó)關(guān)稅是從價(jià)稅，適用的稅率范圍從0%到80%。泰國(guó)對(duì)進(jìn)口商品采用CIF估值。對(duì)于某些產(chǎn)品，適用的關(guān)稅可以是特定稅率或從價(jià)稅率，以較高者為準(zhǔn)。Customsdutiesareimposedonanadvalorembasis,withapplicableratesrangingfromThailandadoptsCIFvaluationforimports.Forcertainproducts,theapplicabledutycouldbeeitherbasedonaspecificrateoranadvaloremrate,whicheveristhehigher.印花稅針對(duì)規(guī)定的應(yīng)稅文件征收。適用稅率取決于文件的種類，包括：Stampdutyisimposedonprescribeddutiabledocuments.Theapplicableratesvarydependingonthetypeofinstrument,asfollows:股票轉(zhuǎn)讓文書(shū)被轉(zhuǎn)讓股票的轉(zhuǎn)讓價(jià)值，或?qū)?yīng)的實(shí)繳股本的較高者的0.1%Sharetransferdeed0.1%onthehigheramountbetweenthetransfervalueandthepaid-upcapitalofthesharesbeingtransferred貸款合同貸款本金的0.05%，上限為10,000泰銖（約為310美元）Loanagreement0.05%onloanprincipal,subjecttoamaximumofTHB10,000(approximatelyUS$310服務(wù)合同服務(wù)費(fèi)的0.1%Serviceagreement0.1%onserviceremunerationAmandatorytaxauditisautomaticallytriggereduponrequestingataxrefund.預(yù)扣稅轉(zhuǎn)讓總收益或官方核定價(jià)值較高者的1%1%onthehigherofgrosstransferproceedsorofficialappraisedvalue特定業(yè)務(wù)稅轉(zhuǎn)讓總收益或官方核定價(jià)值較高者的3.3%3.3%onthehigherofgrosstransferproceedsorofficialappraisedvalue轉(zhuǎn)讓費(fèi)官方核定價(jià)值的2%Transferfee2%onofficialappraisedvalue23|InvestinginThailand泰國(guó)投資指南. 稅收Taxation泰國(guó)個(gè)人所得稅的一般原則：源于泰國(guó)的收入需要在泰國(guó)繳納個(gè)人所得稅。源于海外的收入，如果同時(shí)滿足以下兩個(gè)條件，則需要在泰國(guó)需納個(gè)人所得稅:收款人為泰國(guó)稅務(wù)居民在獲取收入同一年度或后續(xù)年度帶入或轉(zhuǎn)移至泰國(guó)Thai-sourcedincome.Foreign-sourcedincomeifbothofthefollowingconditionsaremet:WhentherecipientisataxresidentofThailandIncomeisbroughtortransferredintoThailandinthesameyearoranysubsequentyear.住180天或以上就會(huì)成PhysicallypresentinThailandfor180daysormoreineachtaxyear(sameascalendaryear)willconstituteThaitaxresident.(收入范圍）(收入）TaxRates(適用稅率)0–150,000150,000免稅150,001–300,000150,0005%300,001–500,000200,00010%500,001–750,000250,00015%750,001–1,000,000250,00020%1,000,001–2,000,0001,000,00025%2,000,001–5,000,0003,000,00030%5,000,001及以上-35%Note：Theaboveisaprogressiverateapplicabletobothresidentsandnon-residentsofThailand.雇主責(zé)任：從員工工資中扣除預(yù)扣稅款和其承擔(dān)的社?；?，在薪酬發(fā)放次月的7日和15日之前，向相關(guān)機(jī)構(gòu)申報(bào)繳納。員工責(zé)任：次年的3月31日內(nèi)提交上年度個(gè)人年度所得稅申報(bào)表進(jìn)行年度匯算清繳。Employer’sobligation:Employersarerequiredtowithholdpersonalincometaxandsocialsecuritycontributionsfromemployees’salaryorwages,andtoprepareandfilethemonthlyPITreturnandsocialsecurityreturnwithrelevantauthoritiesbythe7thand15thofthemonthfollowingthemonthofpayment.Employee’sobligation:Employeesarerequiredtofileanannualpersonalincometaxreturnfortherelevanttaxyearby31Marchofthefollowingyear.24|InvestinginThailand泰國(guó)投資指南 投資激勵(lì)措施Investmentincentives投資促進(jìn)委員會(huì)是泰國(guó)向符合條件的投資項(xiàng)目提供激勵(lì)的主要政府機(jī)構(gòu)。TheBOIistheprimarygovernmentagencythatgrantsincentivestoeligibleinvestmentprojectsinThailand.稅收激勵(lì)免除3–13年的企業(yè)所得稅特定年限內(nèi)額外減免50%的企業(yè)所得稅免除股息分配的預(yù)扣稅免除或減免進(jìn)口關(guān)稅CITexemptionrangingfrom3to13yearsAdditional50%CITreductionforspecifiedperiodWHTexemptionondividenddistributionExemptionorreductionofimportduties非稅收激勵(lì)Non-taxincentives100%外國(guó)人所有權(quán)不限（但合理）數(shù)量的外籍專業(yè)技術(shù)人員允許持有土地100%foreignownershipUnlimited(butreasonable)numberofskilledexpatriatesPermissiontoownland資額達(dá)到10億泰銖（約合3,000萬(wàn)美元）或以上，EligibleprojectswithaqualifiedinvestmentofTHB1billion(approx.USD30million)ormoremaybeentitledtoanadditional50%CITreductionforafurther5years.投資促進(jìn)委員會(huì)一直鼓勵(lì)現(xiàn)有的已獲得投資促進(jìn)激勵(lì)和未獲得投資促進(jìn)激勵(lì)的企業(yè)通過(guò)各種類的新投資來(lái)提高它們的生產(chǎn)效率。TheBOIencouragesbothexistingBOI-promotedandnon-BOI-promotedcompaniestoenhancetheirproductionefficiencythroughvarioustypesofnewinvestments.主要類型Keycategories提高生產(chǎn)效率采用數(shù)字科技支持產(chǎn)業(yè)4.0升級(jí)節(jié)能及替代能源的利用實(shí)行國(guó)際可持續(xù)發(fā)展標(biāo)準(zhǔn)ImprovementofproductionefficiencyAdoptionofdigitaltechnologySupportforindustry4.0transformationEnergyconservationanduseofalternativeenergyImplementationofinternationalsustainabilitystandards稅收激勵(lì)Taxincentives3年的CIT免稅期，最高可達(dá)合格投資額的50%或3yearsofCITexemption,cappedat50%or100%ofthequalifyinginvestmentamount對(duì)符合條件的新型進(jìn)口機(jī)械/設(shè)備免征進(jìn)口關(guān)稅Importdutyexemptiononqualifyingnewmachinery/equipmentimportedfromoverseasRemarks:Eachcategoryhasitsownsetofconditionsthattheapplicantmustsatisfy.Furtherfeasibilitystudyisrecommendedpriortotheactualfilingofanapplication.25|InvestinginThailand泰國(guó)投資指南 投資激勵(lì)措施InvestmentincentivesIBC稅務(wù)優(yōu)惠由泰國(guó)稅務(wù)局授予，IBC稅務(wù)優(yōu)惠由泰國(guó)稅務(wù)局授予，用以促進(jìn)泰國(guó)成為區(qū)域性支持服務(wù)中心IBCtaxincentivesaregrantedbytheRevenueDepartmenttopromoteThailandasaregionalhubforsupportservices.泰國(guó)成立的公司實(shí)收資本為一千萬(wàn)泰銖（約為三十萬(wàn)美元）為聯(lián)營(yíng)企業(yè)提供合格的支持服務(wù)每個(gè)會(huì)計(jì)年度至少有六千萬(wàn)泰銖的本地支出（約為一百七十萬(wàn)美元）獲得泰國(guó)稅務(wù)局的批準(zhǔn)BeaThai-incorporatedcompanyHaveapaid-upcapitalofTHB10million(approx.USD0.3million)ProvideeligiblesupportservicestoassociatedenterprisesIncuraminimumannuallocalexpensesofatleastTHB60million(approx.USD1.7million)ineachaccountingyearObtainanapprovalfromtheRevenueDepartment稅務(wù)類型企業(yè)所得稅符合規(guī)定的服務(wù)/版權(quán)費(fèi)Eligibleservice/royaltyfeesDividenddistributionsEligibleinterestpayments特定業(yè)務(wù)稅符合規(guī)定的財(cái)資中心收入Eligibletreasurycenterincome個(gè)人所得稅（PIT）Eligibleexpatriates*依據(jù)每年的本地支出不同而有所不同，分別對(duì)應(yīng)6000萬(wàn)泰銖、3億泰銖或6億泰銖的年度本地支*DependingontheannuallocalspendingofTHB60million,THB300millionorTHB600million,respectively. 長(zhǎng)期居留簽證Long-termresidentvisa(LTRvisa)長(zhǎng)期居留簽證提供給以下四類外國(guó)人：富有的全球公民富有的退休人員在泰國(guó)遠(yuǎn)程工作的專業(yè)人士高技能的專業(yè)人員LTRvisasareofferedtofourcategoriesofforeigners:WealthyGlobalCitizensWealthyPensionersWork-from-ThailandProfessionalsHighly-SkilledProfessionals備注:每個(gè)類別都有自己的一套申請(qǐng)人必須滿足的條件。建議在實(shí)際提交申請(qǐng)前進(jìn)行進(jìn)Remarks:Eachcategoryhasitsownsetofconditionsthattheapplicantmustsatisfy.Furtherfeasibilitystudyisrecommendedpriortoactualfili